The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1887-09-23
EQUALIZATION AND ASSESSMENTS

Inc board OF eQuallZatl0n Oh Guy taX6E
has created something of a sensation
1t has made public some things which
were not generally known to exist, and
it has discovered mat ers which the
community should have known before.
So far as brought out it has developed
no faVoritism on the part of the assessor
and collector. Glaring inequalities in
taxation have been shown, but these
have all been due to lack of thorough
ness rather than to desire or effort to
favor individuals on the part of the
tax officials. 1t is to the credit of the
assessor that in almost all, if not in
every case that has been inquired into,
the assessment has been below rather
than above what it should be. As a
rule the property owners have con
fessed this when cited to show cause
why their taxes should not be in
creased.
One thing developed in these investi-
cations, however, is that the assessor
has not been as thorough and careful
IN his work as he might have been,
having taken too much for granted in
regard to possessions, and accepted
previous years assessments as repre-
senting this years value of property.
The ordinance declares it to be the duty
Of the officer ito assess all property,
real and personal, of every name and
nature, within the limits of this CITY,
not exempt by law, at its fair cash
value, including money and funds of
every description, between the first day
Of January and the first Monday of
April of each year" That this has
not been done, in fact, though
ostensiblY performed, will not be dis
pUted. There are many property owners
who will assert that they have not seen
the assessor during the year, and they
know nothing of the assessments until
they receive their tax notices, when
they learn, as rule, that their rating
has been taken from the roll of the
previous year. We take it that the
law means what it says in this respect,
and We also assume that an official can
not learn the value of mans posses
sions without inquiry and investiga-
ton.
1t has also been developed in the
board that perhaps four out of five of
the men cited to appear and show cause
why their taxes should not be raised
have confessed that they owned more
property, in some instances two or
three times as much. as they were
credited with in the assessment books.
The assessor is not to blame if man
Willfully deceives him as to the value of
his property, but in how many of these
cases of under-vaIuation, the returns
having been made by the parties them
selves, have the owners been placed
under oath as to the correctness of their
statements2
We are not condemning the assessor,
but are merely suggesting that he has
taken too much as granted, and placed
too great confidence in the word of
property-owners. If he had been more
ShOIOuSA Al 64dh4h5 up Lao 1o0Oo0h1CiAS
list there would have been far less
work for the board of equalization,
and no such glaring exposure of tax
inequalities as has been made, would
have occurred. at the rate the investi-
CATION is going on, the board will be
sitting when the taxes become deIin-
quent.
There is another matter in this con-
nection which requires explanation, if
not change. 1t is observed that taxes
are levied on 60 per cent. of the esti-
mated value of property. If this rule
is general, as it doubtless is, nobody
will be injured by it. but what reason
is there for it, what objection can
there be to the assessment on
the full value? Why maintain
this fiction? No intelligent taxpayer is
deceived by it; the city treasury is
certainly not benefited by it, and it
cannot in any manner help individuals
or the public. There may be some good
and sufficient reason for prscticing this
innocent deception, and if SO the people
would like to know what it is; If there
be no reason save an inexplicable senti-
ment of somebody, let US change it. An
assessment on par value might, at the
present tax rate, be too heavy burden
fer property owners to carry, but if so,
let the rate be reduced. AS a matter of
sentiment, if a man has to pay $500
taxes, he would rather pay it on 500 900
than on 100000. A low rate of taxa
ZION on fair cash valuation of property
would also present better showing for.
the city than higher tax rate on go
per cent. of the property.
E. WHEN Salt LAKE shall be linked to